Sales Tax

The State of Illinois collects a sales tax at a rate of 8.75%, which is distributed as follows:

Tax Rate

Recipient

0.25%

McLean County

5.00%

State of Illinois

2.50%

Town of Normal (excludes grocery items and vehicles)

1.00%

Town of Normal

The 3.50% received by the Town of Normal is used primarily for support of General Fund operations with a small percentage being used to support the Uptown Renewal Program.

Use Tax

The Town of Normal collects a 0.75% tax on titled items sold to residents. Examples of titled items include automobiles, motorcycles and boats. The tax supports General Fund operations. Download a Use Tax Dealer Return form. For more information, view the Frequent Asked Questions.

Hotel/Motel Tax

The Town of Normal collects a 6% tax on hotel and motel room rental. Of this tax, a portion is distributed to the Bloomington-Normal Area Convention and Visitors Bureau, while the remaining amount is used to support the Uptown Renewal Program. Download a Hotel/Motel tax return form.

Food and Beverage Tax

A local 2% tax is issued on the sale of all food and alcoholic and nonalcoholic beverages that are prepared for immediate consumption (which may be consumed on and/or off the premises). The tax supports General Fund operations and the Uptown Renewal Program.

Collection of Food and Beverage Tax is handled by the City of Bloomington for both Bloomington and Normal businesses. Information and forms can be found on the City of Bloomington website or by calling the Bloomington Finance Department at (309) 434-2233.

Liquor Tax

A 4% tax rate is collected by the Town of Normal on all packaged liquor sales. A portion of this tax supports specific Police Department operations. Download a Liquor Tax Return form.

Utility Tax

The Town collects utility tax from suppliers of electricity, gas, cable and telecommunications at varying tax rates:

Local Motor Fuel Tax

The Town of Normal collects a $0.04 per gallon tax on motor fuel that is purchased at retail. The tax supports General Fund operations. Motor Fuel Retailers must complete a LMFT Tax return form.

Motor Fuel Tax

This tax on fuel is collected by the State of Illinois and used to finance street improvement projects throughout the state.

The State of Illinois distributes the revenues from this tax to municipalities based on population.

The tax is assessed per gallon so the cost of fuel does not impact the amount of tax collected.

Property Tax

This local tax is distributed to nine different taxing bodies (see below). The assessed value of local property is taxed at a rate of $8.4209 per $100 Equalized Assessed Valuation (EAV). This rate corresponds with the 2014 tax year for taxes paid in 2015.

Taxing Body

Tax Rate

Percent of Total

Town of Normal

$ 0.9158

10.9%

Normal Library

0.4419

5.2%

McLean County

0.9013

10.7%

Township

0.2280

2.7%

Road and Bridge

0.0935

1.1%

Water Reclamation District

0.1722

2.0%

Airport Authority

0.1366

1.6%

Unit 5 School District

5.0271

59.7%

Community College

0.5047

6.0%

Total

8.4209

100.0%

Property Assessment

In Illinois property is assessed at 1/3 its fair market value. For example, if you own a home worth $180,000:

The $5,052 tax bill is then split between the nine local taxing bodies at the percentages listed above. Based on these percentages the Town of Normal only receives $549 of this tax bill ($549 = $5,052 x 10.9%).